Dissecting O’Donnabhain


The Tax Court recently issued its long-awaited decision in O’Donnabhain v. Commissioner.[1] This case concerns the deductibility under section 213 of expenses that the taxpayer incurred for hormone therapy, sex reassignment surgery, and breast augmentation related to her diagnosed gender identity disorder (GID). In a reviewed decision, a sharply divided Tax Court held that the taxpayer’s expenses for hormone therapy and sex reassignment surgery were deductible as medical expenses for…
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